REGISTERED CHARITY NUMBER: SC015193 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 FOR CADDER PARISH CHURCH OF SCOTLAND CADDER TrARJSH CHURCH OF SCOTLAND CONTENTS OF THE FINAINCIAL STATEMEYTS FOR I'HE YEAR END£D 31 DECEMBER 2024 Page Report of the Tru5tce5 I to 7 Indep¢ndent Exarniner's Report Statement of Flnamclal ActiTrdtles BalaDte Sheet 10 Notes to the Fingnd&l Statements Detailed Statem¢nt of Flnaneigl A¢tlvitfe5 23 to 25 CADDER PARISH CHURCH OF SCOTLAND REPORI. OF THE TRUS'fEES FOR THE YEAR ENDED 31 DECEMBER 21124 OBJECTIVES AND ACTivrriES Obj¢rtii'cs and aims The Church of Scotland 16 Trinitsrian in doclrine. Rcfomicd in tradition aNi Pre5bytCTiOli in polity. li eKisls to glorify God end for the advanc¢m¢nt of Christ's Kingdorn Ihrou8hout the world. As a National ChuTch. it acknowlcdgc% a distinctive call and duty 10 bring thc ordinances of ￿liS1on ID thc pcople in every parjsh in Scotland through a Icrritonal mini51ry. It Co-operaies wilh oiherchurches in voriout* ecumenjcal bod2es in S¢olland and beyond. 2024 saw u$ introducin8 new sert¢ns in our sajsrtuary to help develop our worship. llicse were greaily appwiated. Scrviees aTC rccorik.d and available ihe Church website, youtube and faceVxx>k on Sunday aflemooos. W¢ have about 100 regular pcoplc vicwing thL Strviccs online. Plans are aloot lor the introduction of internet and live 5creeninE ofihe services. W¢ ccl¢bTat¢ Commutlion four titncs a year and also aftcrnoon Communion S¢tViCeS ill the South Ha115 for thosc who re UT)able to coine on a Sundgy morning. Suttday School I'caddcr Kids'l trc hcalthy in numbcrs ￿ld lis good to say a healthy number attend church. This is a growing group sn the Churth. Thty m¢et on a Sunday mominx, they gather in Ihe church and leave afteT 15 miniiies lo walk to Ihe north h311 for their activities. There are over 20 members in the Cadd¢r Kids and Ihey are led well and ¢ncouraged in their faith. Bov%' and Ciirls, Btigddcs proYid¢ activit1¢5 for c iilJriii and young peoplL fruiii i 18 (Trll IVLLk ni¥his. Trii C£iplai￿ is and thc Girlg Bngade caplain is Our miJii8tcr. contillUe5 to be actii'e in biiilding links bctwecn the Bngadcs and thc urc cre arc 50 boys an 40 gill.% In Ihc coinpani¢5. Thc Boys BrigadL have been active with holding a quiz nighi. plant sale and also had their atjnllal camps for thc EK)ys. Thc Girls Biigadc hdve had anniial Camps and ￿allY exciting acliviiies throughoui the year. Addiiiolldlly. our ministcr is involved weekly aiiendance at M¢adowbum Primary Sehool and mortihly at BishopbriÈgE Acadetny. Our communication team havo developed fiirther our Cdddci" Ltt¢ which is a quality magazine produced quarterly* and Ihcy are wt>Tkin¥ on developin¥ Ihe website along wiihWWThL5 should be introduced early in 2025. Ther¢ is a Mcii's Club whi¢h provide mcctings for cducational 8iid rLcreaiional purpo$￿ and chaiigcd theii. timing lo me¢t during thc day - th¢y mcci for lunch in thc coffcc shop and Ihcn have thciL' tnccting in tlic chapcl. Our Guild provides a greaL OPPOttunily for adults lo gathcr iogtther Ihroughoui the winter ￿onthS und listcn to 5pcakcr5 ond cnjoy rellnivship It Is very well run and Ihey raise a considerable amount of money ftrrGuild piDj¢¢ts. There is dlso d Badminivn Club which meets in our South Hall on a Sunday aft¢tnoon. iiiorlling and ih¢y meei before die service 10 prepare music foT Sullday WQTship IMMUSI. Thc Caddcr Singers mcet weekly ai certain ¢imes of Ihc ycar Ullder cnjoycd 2 cxcellcnl conccrts. which is i¢d b thc guidallcc o Th¢ Coff¢¢ Shup and Fair-Tradc Shop ayc op¢n fiw¢ days a wcck and SCTVC Ihc c(¥nrnunity wcll. Thi5 15 d grcai outrcacli for thc church tnd it is nin by a paid mana8cr and a largc group of volunl¢ers. Thc JaLk and Jill moll￿rS and toddler s grottp dre in the ttorth h311 vnc morning a week. Megsy Play meets on a Tuesday and Thursday morning run by Ihe l¢adci vf Ihe nurtiirc Icam, which is 2 great sutces*. reaching out to young familieb. We also have a moiiilily chai alld play aiiraciing fainilie4 from Ihe chuT¢h and from (he cotnmvnity which oftcn ha5 ovcr 50 childrcTi and mttms and dad5 also aitend- often over 100 yvun¥ pwplL in out souih hall. Alcoholics Anonymou5. Al-Anon usc our hdlls 2 weekly ba5Js. W¢ arc d¢lighicd thai OUT halls arL busy a¥din. after covid, and there aTe a number of dance, drarna and fitness tla$s&%. We also have regular Children s parties irt oiir ntsrth First Monday ib a monthly social gxth¢ring on a MondJy afternoon ￿ our North Hdll wilh a dirrcr￿l ?rtivily available each monili They liave arattnd 21>30 rnemb¢rs. Thi£ group coniinues 10 rhrive and be appreciated. Bishophrigg% Churchc% TogeihcT haven't mcl back fonnally aftcr Covid bui (he ministe[¥ tneit Tegularly to organisc cvcn15 and a150 fLlI fcllowship and to di4cuss ihe rots of Holy Week ServELe¥. The Church 14 also paff ot. a Pdrish Groupinn M'tth Swingflcld Cutnbridgc and Kcnmur¢ Cl)urch. Di%u55ion and planning liave been happeninki dry)tJD¢J lh¢ nciv Presbyteo. Mi555on Plan and the fomalion of the thr¢¢ loral CIIuTch of Scotland% forniing a cluster group. Ihe oulconie of ihi& is that evenn￿llY Bish()pbriggs will hiLVC two ministcr5 10 5CTV¢ thrcc churche5. Pagc 2 CADDER PARISH CHURCH OF SCOTLAND RYPORTOFTHL TRUSTEES FOR THE YEAR ENDED JI DECEMBER 2024 ACHIEVEMENT AND PERFORMANCE Charitablc activlties The Carc and Fcllemrhip tcam 15 active and Wefc delighkd to hold several film nights whith arc nortnjlly attcndcd by rnwbbcrs and non-mthnte Our Caring tor Cr¢aiion team havc very aclive Ihroughout the y¢ar, and young and old hav¢ elljoycd the dilTcTeni eV￿lL£ Eh2t were ¢arTied out. They lield an e2rth day service which was well attended. There have been regular seThqces on a Sunday morning connecicd to caring for crcaiion and Ih¢y have encouTag¢d Ihe congregalion io Il)ink cairfiilly about Tccy¢ling. lThe GeneTal, Fabric. Legacy and Organ Funds of Ihe C'hurch were the only Funds liolding inveslmenls durin8 2024. Duritig thc year th¢ gain on rcvaluation of investmcnts amountcd 10 £7,836. Th¢ mark¢1 valu¢ of th¢ invcstmcnts at 31 De¢¢mber 2024 was £90,903. It is the policy to rcstricl invcstsncnts to the Church of S¢o¢land Invcstors Tntst Grow¢h Fund. The c.hurch in eftn)nithn wilh many others is dependent on Ihe tommifled giving of it5 m¢mb¢TS ￿¢0￿1$ing thai expendiiur¢ continues lo increase and relieg on the acknowledgement of this fact by its. TnembtT5. MITJi5try Pctsoijnel lias bccn our minister since fcbniary 2017. IIL has also bttn lh¢ Convenor or the p￿Sbyt¢ry World ￿liS￿l0￿ Comtnitte¢ and part of the PTesbylery complaints team , one of our eldeTS. ar￿ a rcader in thc Church of Scotland ts a Ittum in CUmbtma￿d. '¢ currenily don't h2ve a preSb￿cry elder, the minister was our link betweett presbjtery and iht 5e5510Ti. Iraie Walker ts dli additioDal eldcr. DLJnng thc year ihe minister conduLi I wedding 30 funcTa15 4 baptjstns- infartl The Cliurch also continues to make its premises available at reasonable renral costs to a range of tommtsnity groups. The Coffcc ShLP is an im￿)rtant mecting place for the communiiy. IS OUT manager and has contirtucd Iu LTr&ure thdl hi8h siatKldrds uf food hygiLne ale achitved. Tli¥ Ciil'lLL' 5111)1) is an imponani part of Cadder Church. The Fairtrade Shop proinoies Ihe u$¢ of fairly-Irad¢d go￿$ and a150 offcrs Items from a varidy ofchariLiCS for le. Support for other chariiics." A5 Pllrt of its wiltLLSS and Se￿iC¢, thc Church supposts a nurnb¢r of othcr kind5 of chariiable Work. The Guild meets fortnightly fi￿m Augusi- Ma￿h attd È highlighi being #guin a picnic in a local park on 4 summcr s day. They had some really inteTCSting speakers- egpeLially rhEir prujeLI 5p¢akeTS. ThL Guild coniitlues io be an Imporiatsi blTOUP wiihifj Ihc life uf ihe church. The Hllrvcst Apptal- Mc]mb￿S wue ¢Kouraged to 5upporl thi Lod¥ing HousL 1SblOlI wilh mon¢tsry ￿0[￿lIons. Ai Chn'slThs. EJ5t Dunbartonshirc Womcn's Relu&ve invited us to donalc pyjam35 for the chJldr¢n of lamilics in Ih¢i reftlge cenires. 'I'hi% excellent work began ivilh Chnsijan ActIon on 14ou%ing In 2013 10 Provide starter packs for woinen leaving tlie refuge for rhcir own ￿0MModation with many women and childrcn bcing protcctcd fron} abuse. Thc Congr¢￿￿tIon ￿ve very generously anLI dvnaiivrts of money gitl ￿[d5 werc also donated. Wc wcrc delighied to also pport Daisy Chain in Govafilknll. a Crossr¢dih PTOj¢Ct bupporiing cliildren with leaminbTr disabilitics. Th¢ c.hurch again %iipported the work of Samariian's Purse and was deli8hrcd with the lttrge donation Df Sh[￿ boxes fillcd wilh gcncivu5 ¥1fts fDr the Lhildren in need. Our Ouireach ILdm h2vL workcd hard In the.* difleTenl DUtrtaLh vcnlLtrcs. Mcmbcrs dth)at¢ wcckly io the locol Foodbank by bnnging thoirdonotions to thc Church. Page J CADDER PARISH CHURCH OF SCOTLAND REPORT OF THE TRUS'I'EES FOR THE YEAR ENDED31 DECEMBER2024 We supportcd Christsan Aid Weck by holding our annual qui7. Wlth the other two Church of Sctsilands, led by onc of our ¢lders. We had 8 serics of Bible studits L¢nt and iidvcpr lcd by our ministcr in which around 20 pcople particl￿ted. The prdyer Lable in thc South Hall Chapel remains popular alld continue5 to be used by visitors 10 the hall. Early Inoming fellowsliip willi pr4yeT bibl¢ reddings lakes place on a Tuesday and Thursday momtng ot 9.30 am through 200M and ihcTL have bccn a reguldr l(Fi S people this upportunily for fcllowship. M¢mbtis iil&o snviled tL) ineel at inperson gaih¢ring5 on a Thursday morning. Church has an ongoing pr¢$cncc on social mcdia thTough 114 i¥ebgilc and its Paccknok pagc wlii¢h is Mainmincd and updai thc mtni5tsr. Th¢ rninisler has his uivn YouTube ¢h3nn¢l Facebook and YouTube an uts it on the ehur¢h w¢b51rc. Ifc piiis Ilie w'cckly Sbrvice onto We have a team of visitor4 who 4uppurt the mini.%lry team Ihrvugli pasioral caie by makijig rebiular ca115 on the housebound and elderly. FloweTS are an iTntM)Tiant mini￿try in Ihe Church and dre distyibuied atler church on Sunday5 and at Harvcsl, whcn around 70 baskcis of flowers are Eitled ro elderly or unw¢ll n)cmbers. Cadder shared in thc c¢lcbration th¢ w￿[d Day of Pray¢r and Floly Wcck with our partner churchcs in Biyhopbriggs Churches Together. Opum Doors was a great success again and ov¢r SO I'isiiory ¢arnc 10 ourchurch. Th¢ Church conlinucs ils li[￿S with th¢ ftiend5 of FINAYCIAL REVIEW Financtal position The principal oiigoing sources of iDcome are offeTin&$ given in various w'ays. The total thereof for 2024 was £112.330 which is up on 20?3's fi8urt vf £100.049. Mcmbet5 arc cncouragcd to make usc ol. thc weekly offering schcmc and where )ppropriaic Ihc Gift Aid 5chcmc. Siinday and Coffees 82ve rise to a total being received of£l.561 (2023- £1.7301. The Fairtr8de shop ¢vntiDues io be OPCTated and Ihe surplus for the year 10 31 December 2024 was £1,696. The surplus ihicvcd has bccn IranSfe￿(￿ 10 the cullet Shop Fund d151iibuled di part ufihat Fund. The Coff¢c Shop continues 10 bc operaid and thc surplus for the year to 31 December 2024. after transfetrs from th¢ shop fund was L5.584. 50fj/0 of th15 sury)Iu5 wa5. a5 In fdrlicr years, tran%fcTrcd to the Gcnenl Fund. Th¢ Gcncral Fund of Church incrcascd by £10.351 dLlfiThg 2024. Pagc 4 CADDER PARISH CHURCH OF SCOTLAND REPOR'I. OTr I-HE TRUS'J'￿￿s FOR THE YEAR ENDED 31 DECEMBER 2024 FLYLYCIAL REVIEW Reserves poIiLy 11 15 the Tru5ttts' polity lo budget annually with a view to enstjring as far as possible thai income ai least exc¢eds expcndibjrc. It ts not th¢ inlcntion ot. thc Truslccs to build up significant asscis but tts makc u5t ot. fillJd5 IngathcTed lo riher thc objccts of thc church. The funds remaining with the General Trustees of the Church of S¢otlatJd AS at 31 Decemb¢r 2024 stand at £3.384 as pcr Note 17. The Trt2s¢ees Consider thai ihe level of reserves maintairted is appropriate to the pr￿¢￿t CTrcum51ance5 of the Cliurch. Ai 31 D¢tembcr 2024 the ChuT¢h held unT¢strictcd funds of £487.579. The amounts h¢ld in RestrieLed Funds and Unrcsinctcd Funds are shown brluw. The level of resaves held are as follow%: 2024 2023 Restrltted Funds Thomas Muir Window Appeal Sunday School 587 1.084 2,677 8fr2 (A7 851 2.779 802 Parish GTouping Sviind Syslein FdbTtc Fund Cadder Singe Mcns Club FiTSt Monday Care and Felloiv.%hip Church TV System 2.500 194 853 248 136 23U 6,795 8,746 Unre5tri¢ted Funds GcnLrnl Fuiid r)esi8118ted OTg2n Fiiiid Designated HO.spit1￿ lity Fund Designated Legacy Fund De5igTnarisd ELO Fund Desiendied Social Fiind Desi¥nalc(J Fabric Fund DcsignalLd PropLrty Fulld Dcsigyiaied Coffce Shop Fund 21JO,931 3¥J18 i.oio 71.711 183,001 36,382 .010 70.339 2,718 5.031 162.147 5,212 2.718 14,302 167.055 2.420 STRUCTURE, COVERNANCE AYD MANAGEMEYT Coverning document The charity is controlled by ils goveniin¥ document, a deed oftTUSI and consiiluies an unin¢orporat¢d charily. The Chyr¢h is administcred in acci)rdan¢¢ with thc tcrm5 of the Quoad Omnia C.onstitulion. Page 5 CADDER PAIUSH CHURCH OF SCOTL4ND REPORT OF THE'fRUS'IEES FOR THE YEAR Ef*DED 31 DECEMBER 2024 STRucfuRE, GOVERNANCE AND MANAGEMENT Recruitment And 4ppointmcnt of n¢w tru5tCf5 New Elders are appointed ai thc invitatiop of the Kirk Sessiort follo1￿1[￿B a peried of training in Ihe duties 2nd responsibilities thai they will underrakc as Eldcts an(J Tru81(Ys. I'hts pr¢¢e8s nomully involves three sessio￿£ of about 90 minutes. M¢mber5 of the congrcgalion arc given thc righi lo object thc apy)intsneni of anyone noininaied for Ihe Fldership. Mcmbcr5 of thc Kirk Session arc thc Chanty TTUStees. The Kirk Session membcrs arc thc Eldcrs of the Church and arc ¢hoscn from those members ot. Ihc Church who arL consJdcMI lo have appropnale gifts and sknlls. Ongoing trainiEhg In the nile and responsibilities of Elders is undertakcn from lime 10 lime ai Kirk Session meetings and Tegu18T Tnviiarion5 ale issued 10 Elder-training evetL15 organiscd ai Pr6sbykry and natiortal lev¢l. The Minisia., who is a meniber of the Kirk Scssion, is electd by the consr¢g&tion and inducted by Presbyt•y. Orggnlsation¥l strurture Th¢ Kirk Sc55ion mecls as reqllired durinu Ihc y￿. and 1.% retr￿nSIble for both spiritual and tempordl matters. It is haircd by thc Nfinist¢r. It hjs ovei sight oyer t1￿ following ieams.. Worship and Spiritutsl l¢ad¢r5hip Nurture Cotnmunicaiion Care and Fellowship Cominuttily and World OuiTeach Coffee and Rct3il Shop Canng for CrL'ation Sicwardship and Finanie Risk Property Maintrnancc and D¢v¢lopmcnt lall Managcment and Marktting The Cadder frowth CoEnmiiiee is made up of ¢onvenoTS who Tneei one week before rhe Session meetit)gg io discuss issiies 2ri%in¥ from the tearns and io plan ahead foT the Session meeting. The tonvenors are the link bei*'een the ieams and Ihe Ses%ion. Thc Session Clcrk, thpuie Session clerk are also membtr5 of ihe Conv¢nor's i￿[n, and th¥ Session letk Lhairs iliL In¢eiinbis. Risk management The Kirk Session has rcvicwcd and considcrcd major risk5 to which thc Chyrth i¥ ¢xpogcd ¢overing per8ot)neL the infrdstru¢turc. child abu5c and IirtaiiLILII a% CC15 and i5 salisficd Ihal such risk5 drL JllanJ yLJbl¥ tiJvin onsidcred ihc $y%ieTnS (Ind processc5 in rlaec our Food I lygiene Co-ordinalnr. advi5¢5 On R T%k iscssmcnt alon8 with work5 Wttli 011 Data Proiicrion issu¢s. is our Safeguarding Co-oidits)ior. OIiT learns are all wnrking well IA rnainienance 2nd mi￿￿10n. IKJth %uppnning eacli oihei.. Cadder Churches mis5ian 1% dcsiEncd and fwussed arouTKI the five marks of n)ission which Ihe Church of Scotlan(J h&$ adopicd. The Kirk Session approvcd thi CAddL'r Growth Pldn Ivhich Wds SUI£Cssful in il% %cotLd yrai. Our RcsouiLc arc laiihful LlilTgcnl ir2 thcir WQTk. looking afiei finuncL. protkrty, TlSk and hall ￿￿￿kC11n￿. Wc arc vcry forwnat¢ lo havc 50mc cxtTcmcIy t01ented p¢ople in out teams who cate for the engoiniF work of the church. REFERENCE AND ADMINIS'I"RAI'IVE Db'l"AILS Regis(er¢d Charlty number SC015193 Principal address 95 Brackcnbra¢ Avcnue Bishopbriggs Glasgow G64 2DU Page 6 CADDER PARISH CHURCH OF SCOTLAP4D RKPORT OF THE I"RLISTkES FOR THE YEAR E￿DED 31 DECE.MBKR2024 Independent ExamiNer Alcxandcr Slodn LLP 180 St Vinccnt SLIcci G12$gow G2 5SG Principal uffice bearers Minisicr Scssion Clcrk Church Treasurers ho tsre al%ts'fru%tee% 2nd memh rs of the Klrll Stsslon) Congregaiitsnal number 160846 Appro%'Ld by urdLI oftliv board of Irustceb 01125 May 2025 and 5L¥iicd on ils bchaifby. Page 7 INDEPENDENT EXAMIINER'S REPORTTOTHETRusfEFSOF CADDER PARISH CHURCH UF SCO"I'LAND I ieport oji the accounis lor the year ended 31 De¢ember 2024 w out on pages nine to twenty two. Re5peotive responsibilities of tn15tee5 and examin¢r The ¢harity'5 trustees are responsible for rhe preparation of the accounts in accordance with the temis of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts {Scotlandl Regulations 2006 (as amended). The charity's trus¢ees consider that the audit requiretnent of Regulation 1011 Ical to Icl of the Accounis Regulaiions does not apply. Ir is my responsibility EO exarnine the accounts as required under Seciion 4411 K¢) of lh¢ Act and to State whether particular matters havc wnie to my aii¢ii¢ion. Basis of the independentex2minetr'$ report My examin8tion was ¢&rried tsul in accordancewith Reglllation I l of the Charities Accounts {Scotlandl Rcgulation5 2006. An examination includes a review ottheaccounting records kept by the charity and a¢omparison ofthe accaunis presented with those re¢ords. It also includes consideraiion of any unusual it¢ms or disclosures in the accounts, and seeking ¢xplanaiions frotn you as trustees concerning any 5ULh tnattets. The pnJcedur¢s undertaken do not provide all the evideiice that would be required in an audit, and wnseou¢ntly I do not eXpr￿S an audit opijiion on the view given by the a¢¢ounts. Independent exgminer's stAtÈmertt In connection wilh rny exatninatiork. no mattcrhas tome to my atlertlion". {[) which gives me reasonable causeto believe that, in any mai¢rio1 respect, the Tequiremcnts ro k¢¢p a¢countins records in accordance with Se¢tion 44(IXal of lh¢ 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and to prepate account5 which accord with the accounting retords and to comply with Re8ulation 8 of the 2006 Account5 Regulations have noi been met,. or 121 to whJ¢h, in my opinion. attention should be dr&wn in ord¢r to ¢11obl¢ a proper understanding of the accounts to be reached. Alexander Sloatk LLP 180 Si Vincent Strrtt Glasgow G2 5SG Page 8 CADDER PARISII CHURCEI OF SCOTLAND STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ELYDED 31 DECEMBER 2024 1024 Tot# fund5 2023 Total funds Unre5trictcd funds Restricted funds Note5 INCOfvlb ANI D EYDOWMEvfs FROM Donations and legacies 151,968 13.565 165J33 155,467 Charitsble activities Chariiabl¢ a¢tivities Shop Coffee shop 250 5.158 $1,096 250 5,158 51,096 575 5.194 37,625 Other trading aciivit2es Inv¢stTncnL income 14,816 3,632 14,816 3,6J2 8,862 3.034 Total 22&920 13,565 240.485 210.757 F.XPENDITURF. ON Charitable 8Ctivitie$ Admill expen%¢5 Chariiabl¢ dCtivitie5 Shvp Coffcc shop Support ¢OSls 174,470 3,463 47,208 1,764 14.845 189JlS 3,463 47,20R 1,764 170,256 2.877 38.792 1,601 Total 226,905 14145 241,750 213.526 Nei gtins ort inveslmenis 7,836 7,836 6.127 NET I)1 COMEI{EXPENDITURE) Transfers between funds 7.851 45(10 {1,2801 12.SOO) 6.571 3.358 14 Net rnovement In fund$ IOJ51 {3.780} 6,571 3.358 RECOICILIATJOY OF FUNDS Total fuTds brought foTward 477228 17,620 494.848 491,490 TOTAL FLNDS CARRIED FORWARD 487J79 13,840 501.419 494,848 The notes fortn part of thc5c finar2cial 5tatcmcnts Page 9 CADDEK PARISH CHURCH OF SCOTLAND BALANC.E SHEET 31 DECEMBER 2024 2024 Total funds Unrcslrictcd funds Reslrictcd funds Total nds Notes F[x￿D ASSE'IS T￿gible assets Jnvestments 167.130 90,903 178.946 90,903 175,839 83.067 258.039 269.849 258,906 CL'RRENT ASSETS Sttrks D¢btOTS Inve5tmcnls Cash at bank 1.529 42.082 1.415 49.960 12 42.082 201.059 2,030 203,089 195,209 244.670 2,030 246,700 246.584 CREDITORS Amount5 tallin¥ duc within onc ycar 115,130) {10,642) NET CURRENT ASSETS 229.540 2,030 231,570 235,942 TOTAL ASSETS LESS CURRENT LIABILITTES 487,579 13,840 501,419 494.848 NET ASSETS 487,579 13,840 501,419 494,848 14 U]trCStricicd fiinds R¢sthctcd funds 487.i79 13,840 477.228 17.620 TO'fAL F'UNI DS 501.419 494.848 The fiT)ancial statements wer¢ #pproved by the 8oard of Truslc¢5 and authorised for issue on 25 May 2025 and were Slgned on its behalf by-. Thc notcs form pari ol'ihcsc financia] statcmcnts Pagc 10 CADDER PARISH CHURCH OF SCOTLAND NOI'LS TO THE FI.YA,YCIAL STATEMENTS FOR I'HE YEAR ENDED 31 DECEMBER 2024 STATEMENT OF COMPLIAIYCE Oen¢ral infonnation Thc Charity is a publtc benefii cntity and a registere41 charity in Scotland and is untncoryoratcd. The address of the principal office is 95 BTackcnbrac Avenuc. Bishopbriggs. Glasgow. G64 2DU. Stat¢meni of compliance Thcse findtteial ststemenls hav¢ PTepartd irt compliartCE with FRS 102, Thc Financial Reporting Standard applicable in Ihc UK and thc Rcpublir of IF¢lttnd', Ihc Sthicmcnl of RccomrNcndcd Prd¢ti¢r applicabl¢ to charities prepaTing their account5 in accoTdanc¢ with Ihe Financial Reporting Standard applicable in the UK and RepublTr¢ of Ireland IFRS 1021 (Cha￿li¢S SORP IFRS 102)) and th¢ Charities and Trustce InvcstTnent IS¢otland) Aci 2005 aDd thc Charity Accounts IScotlaThdl Regulations 2006 las a]nendedl. ACC()UNTINC POLICIES Basis of pr¢p9r#tSon The finan¢ial statements have been Prepared on the historical cost basis as modified by ihe revaluation of certain financial 355eis mea5UFcd at faiT valu¢ Ihrougih illCOTne or ¢xpenditur¢. Th¢ fioancial ststcmcnts arc prcpared in slcrling, wh2ch is Ihc functxonal currency of Ihc cntity. Going conccrn Therc are no maieridl uneertainltes abtrui Ihe cl)arily's ability to tonlinue. Income Ail income is in¢ludcd in thc stalczncnt of fJnan¢ial activitics whcn cnlitlcfflcnt hlls passcd 10 the chwilyt it is probable ihal the econoTnic benefits ossociaitd with the trdnsactior5 will flow io the chaTily and the amounl Lan be reliably ni¢a5ured. The following specific policies are applied io particular categories of income.. Incornc tsoin donations or bFtani% ts recogni%cd whLlI Ihcrc is ¢vidcncc of cniillcmcnl to thc gitL rcccipi 15 PTobablc and its amount tan bc mcasurtd r¢liably. Legacy inctsme is re¥￿gnised when rtreipt IS PTobable and entitle￿¢￿t is e&tiblibh¢d. Exptnditllre Expeiiditure 15 recogniscd on an accNals basis as a li8biliry is incuffcd. Expcnditurc includes any VAT which cannot bc fully rccovercd. and is cla8sified under hcadings of the stai¢mcnt of fin8nLial activiiics to whiLh li telales.. il expenditure on raising funds includ¢5 the costs of all fundraising activitlC5. events, llOn+charilablc trading aciivitics, and thc.salc of donakd goods. lil expenditure on charitable act5vili￿ includcs all cos15 incu￿ed by a chariry in undcrtaking activiiicq that ￿rther its charitable aEms for ihc benefit of its bencficiaries, including Ihosc support costs- and c051s relating to ihc govemance of ihL charity apportioned io chdntablL acliviiies. iiil otlier eKpendiluTe In¢ludes all expenditure thai is rteitheT related to rai$irtB fund8 for the charily nor part of IL% extKndimr¢ on charitablc activities. All Losls allocaled 10 Cxp¢ndilu￿ calegwuries rcfliLtingT Ili¢ use of die rcsLiurc¢. Dir¢LI L 3,358 Pa¥c 14 conlinlled... CADDER PARISH CHURCH OF SCOTLAND NoT￿ST0 THL Tr"INk ANCIAL STAI'LMENTS- eontinu¢d FOR THE YEAR ENDED 31 DECEMBER 2024 COMPARATIVES FOR THE STATEMENT OF FIJYALYCIAL ACTKIIITIES- continued Unrestrieted funds Restricted funds Total funds Net movernent in funds 13.539) 6.897 3.358 RECONCILIATIO.N OF FUNDS Total liinds brought fonvard 48U,767 10.723 491,490 TOTAL FUN'DS CARRIED FORWARD 477228 17.620 494,848 TANGIBI.E FIXED ASSF.TS ixtures Fr¢¥hold property rittitbg$ Tot91$ COST Ai l January 2024 Addilions 24A400 48,7311 14,762 295,1311 14,762 At 31 Dec¢mber2024 246,400 63.492 309J92 DEPRECIATIO At l January 2024 Charge for ycar 79,345 4.908 39,946 6,747 119,291 11,65S At 31 December 20?4 84,253 46,693 130,946 NET BOOK VALUE At 31 DccLmFK"r 2024 162,147 16,799 176,946 Al 31 Dcccmbcr 20?3 167.055 8,784 175.839 10. FIXED ASSEI. INVESTMEINTS Unlisted investments MARKET VALUE At l Jalluary 2024 Rcvdlu8tions 83,067 7,836 Ai 31 Dccember 2024 90.903 NET BOOK VALUE Ai 31 DcEcrnbcr ?024 90,903 Ai 31 Dtcembcr 2023 83.067 ThcTe wcre no invcstmeni as¥eis vllisid¢ the UK. Pagc 15 ontinucd... CADDER PARISH CHURCH OF SCOTLAYD NO'I'ES TO-IHE FINANCIAL SI'ATE¥MENTS- contlnued FOR THE YEAR ENDED 31 DECEMBER 2024 io. FIXED ASSET INVESTMEN'fs- contillued Cosi or valualion al 31 Dc£cmbcr 2024 is rcprcscnted by.. Unllsttd ittve5tMtnts Valuatioi) in 2024 90.903 Flisiorical Cost Thc origtiial cost of uiili51¢d investrn¢nts is £45,00812023. £45,008). STOCKS 2024 2023 Finished goods lJ29 1.415 IL DEBTORS.. Amouwfs FALLING DUE WITHIN ONE YEAR 2024 2023 Other debtor5 42.082 49.960 13. CREDITORS: AMOUNTS FALLINC r)VE WITHIN ONE YF.AR 2024 2023 Othcr creditors 15.130 10.642 Page 16 contiiiued... CADDER PARISH CHURCH OF SCOTLAND OTES I'O'I-HE blNAYCIAL s'fA'TEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2024 MOVEMEWT IN FUNDS Tr2nsfers betwee (und$ ovement in fund5 At 31112124 At 111124 Unrestri¢ted fund5 General fund D¢signated organ fund De%ignated hospitality fijnd Desinaicd shop fund Designated Icgacy fund Dt5ibmatcd eco fund De5'ignaied corree shop fund DesignaiLd social fvnd Dchignal¢d Fabric fund l)esignatcd propcty fund 183,001 36,382 I,oio 15,138 2,436 2,792 2110,931 38,818 I,oio 1,696 lJ72 11,696) 70J39 71,711 2,420 2,718 14302 167,1)55 3,888 {1.0961 5,212 2,718 5,031 162,147 (11.771) (4.908) 477,228 7051 487,579 Restr&¢ted fund5 Guild SuiEday school Thomas Muir Window Appeal Fabric Account Cadder Singcrs Men'5 Club First MonLlay cal￿ and Felltswship Church TV Syslcm PaTl5h Grouping 2,T19 851 647 2,500 194 853 248 {1021 233 1601 L677 587 (2,500) 341 141 (112) 230 11,9511 $35 994 136 230 6,79S 802 8,746 17.620 {1.280) 12.5001 13,840 TOTAL Fuf*DS 494,848 6,571 501,419 Pagc17 contLnUed... CADDER PARISH CHURCH OF SCOTLAND NOTES TO THE FINAIYCIAL STATEMENTS- continued FOR THE YEAR EPIDED 31 DECEMBER 2024 14. MOVEMENT IN FUNDS- cotttinu¢d N¢1 movcmcnt in fvnds, includcd in thc 8bov¢ are a$ follows.. Ineomiog resources Resources expcnded Galn5 and losses Movement in funds Unrestricted funds General fijnd Desigllated organ fund Desinaied shop fund Design2l¢(J legacy fund Designated coffee shop fund Dc%ignalcd fabrje f￿nd Designated propeity fvnd 165.190 {151266) 2,214 15.138 2,436 1.696 lJ72 5.159 13,463) lJ72 51,096 S475 (47,2118) (19,060) 14.908) 1014 {kl,7711 {4,IM8) 226.920 (226,905) 7W6 7,851 Restrieted funds (iuild Sun(iay School Thtstnas Miiir Window Appcal Coddcr Singcr5 Men's Club First MoTthy Care and F¢llow5hip Churcli TV System 5,793 4,286 {509$1 (4,0531 (601 12501 15891 {3301 17171 {2,9511 {1021 233 1601 341 A41 $91 730 218 947 1.000 230 (1.951) 13565 114,845) (1.2801 TOTAL FUliDS Z40.485 {241,7501 7136 6,571 Pag¢ 18 onlinuc(L.. CADDER PAIUSH CHURCH OF SCOTLAND NOTES TO I'HL Tr INA.NCIAL s'fA'I-ETrIENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2024 14. MOVEMEYT IY FUI*I)S- continued Comparatives for mov¢rnent in fund5 Net movement in funds Transfers At 31112123 At 111123 Unre5trl£ttd fund5 General fund Designated or¥an fvnd Dcsignaied h05Pitality fund D¢%irt2ted Shop frJnd D¢signatcd legacy fund De%ignatcd eco fund Desi￿ared coffee shop fvnd De5ignaied social fund D¢5ignaied fabric fund De5rgnated property futml 185.029 33,951 1,010 5.472 2.431 17,500} 1113,001 36,382 1,010 2,317 1,371 12,3171 68,968 70.339 2,13? 2,718 14,995 171.963 {?0?91 2.317 2,420 2.718 14,302 167.055 16931 14.908) 480.767 3.961 17.5001 477.228 Re5trl¢ted fuNd5 3.789 774 707 246 25IM) 302 946 474 183 2,779 851 647 Sunday School ThotDa5 Muir Window App¢al Sound system F'abric Accouni Cadder Singers Men's Club First Monday Care and FclSowship Church TV Sy5tei Parish Grouping 77 {601 1?46} 2.500 11081 1931 12261 11831 1.000 853 248 7.746 8.746 802 802 10,723 16031 7500 17.620 TOTAL FUP4DS 491.490 3,358 494.848 Pag¢ 19 continucd... CADDER PARISH CHURCH OF SCOTLAND NOTES TO THE FIYAIYCIAL STAI-bMEPI'fs- coNlinuod FOR THE YEAR ENDED 31 DECEMBER 2024 14. MOVEMEYT IN FUNDS- contlnued Comparative nci mov¢mcni in funds. irteludcd in th¢ aLx>ve arr as follows.. Incomlng resource5 Resourees expended Galns and losse5 Movemertl in funds Unrc$iri¢led funds Gcncrul fi]nd Dcsignated organ ftmd Dcsinatcd shop fund Designaied l¢ga¢y fund Designaied toffee shop furtd De%ignattd fabric fuiid Desib7natcd propcrty tund 151.776 526 5,194 2W 37,625 6.742 1148,0.15} 5.472 2,431 2,317 1,371 12.0291 (6931 {4,9081 1,905 12.8771 1,072 119.6541 (8,8541 14,9081 1.419 202.162 12ts1,3281 6.127 3.961 Restricted funds Guild Sunday seliool Thomas Muir Window Appvdl Cadder Singers en's Club First Monday Carc and Fcllowship Church TV System 3,956 969 {4,9661 1892) 160} 16861 17141 {5211 (1,3591 {I,010} 77 1601 11081 1931 {2261 578 295 1,176 1,000 8.595 19,1981 16031 TOTAL FUliDS 210.757 1213.5261 6,127 3,358 Desi8n2t¢d Fabric Fund Tl)Is Fund repre5cnts sum5 Sct aside for the maintcnanee ol-the Lhutch prowty. Designated Organ F'iind This is a Fund sei asidc for major Tepaits to thc orBan whcn ttc¢c$sary_ Designaied H()sp]￿litY Fund This i.s a Fund ￿et a5idE to replace crock¢ry. ulensils eic aDd to a%51St poverty situations. Dc8ignatcd Shop Fund This Fund rcprcscnts th¢ trading results of Ihc faillradc shop. Designated Cotycc Shop Fund Thi5 rcpresertls the trading results of the CofFee Shop. Dcsi¥nat¥d So¢i81 FEind This Fund repre5¢nt5 the rcsulrs of ￿cIal actiwlics. Dc%i8ttalcd ELO Fund Thc Fund Tcprcscnls Eco activities irtcludin¥ fundnisin¥ activi(iLS. It is tlSLd lo fund ihe purthasc of bulbs, plants etc to enhance ihe Church pmperties. Dcsiwied Le8dCy Fun(J Thc Kirk SLssion will d¢Lid¢ huw 5uLh Ii¥dl)cs will bL appliL(l. Dcsignaied Propcny fuiid Thi% fund rcpTescnts thc writtcn down value of thc North and Sourh Hall5. Page 20 iortiinu¢d... CADDER PAIUSH CHURCH OF SCOTLAND NOTES TO THE FIYANCIAL SI"ATEMELYI"S- contlnued FOR THE YEAR ENDED 31 DECEMBER 2024 14. MOVEMENT IN FbNDS- ¢ontlnued sunday School This is a Fwid lo financc the workings of the Sunday School. Guild This repres¢nts. th¢ Funds of the Gutld. Thomas Muir Window Appea Thi.q Fund has bttn es12blished in Tespect of the provi%ion of a slained glass window to commcmorate Thomas Muir. Parish Grouping Thi5 Fiind Tepresen15 tnonies hcld by C&dder Parish Church on behdifuf Ibe Pttrish Gmuping. SoLmd System This repr¢¥¢nib tnoney reccived for a new sound sysi¢m. Fabric Account This r¢prcscnts moncy rcceivcd for the Fabnc Fund. Cadder Singycr5 This represents the Funds of Cadder Sirtgers. Mcn5 Club This rcprcsent$ Ihc Funds uf thc Mcn5 Club. Firsi Mon(lay This reprt%¢nt5 the Fund5 of First Monday. Cart and Fcllow5hip This rcprcsents moncy rcccivcd fortart and fcllow5hip in the cornmunity. ChurLh TV System This represents moni¢s Iran5f¢Fr¢d ftorn geneiTrl funds and resiricled don2ti0118 towards Ihe cost ofTV s¢r¢ens and related IT for the Church. 15. RELATED PARTY DISCLOSURES There were no rcloied party iransa¢¢ion5 for ihe year ellded 31 Dcccmber 2024. COLLECTI()N F(IR TI.IIRD PARTICS 2U24 2073 Women's Aid Li)dging Flousc Mis%ion ChTisiTran Aid TuTkcylSyria App¢al Daisy Chdlti 385 280 E.109 100 820 ?65 9()a ?60 3,345 738 2312 Pagwe 21 coniinued... CADDER PARISH CHURCH OF SCOTLAND NOI'LS'TO I'HE Fif4ANCIAL S'I-ATEMETrIIS- continued FOR THE YEAR ENDED 31 DECEMBER 2024 17. FUNDS MELD ON BEHALF OF CADDER PARISH CHURCH In addiiion to Ihc as5cIS tcflerl¢d in the forcgoing Financial Staicmcnis Iherc arc sum8 hcld on khaif of Cadder Parish Chiirch of S¢oiland by the General Trtistees of the Church of Scoiland. The balancc remaining in thc hands of the GeD¢ral TTUS*cs of Scotland at 31 De¢mber 2023 18 £3,38412023 - £3,231}. The movemcnt on the pcriod relaied to interest Teceived. VOLUNTEERS In common wilh all congregaiions of Ih¢ Chiirch of Scotland the congrcgation benefi15 from the contribulion made by volunieers who give Iheir time and ialenis willingly for the benefit of the church. The aTeas of ongregaiional life whith rely on the contribution of the volunicers arc many and varied and much ofthe activity would bc urJ&ble to continue w¢rt It not for IhL commiimcni sho￿}. Page 22 CADDER PARISH CHURCH OF SCOTLAND DKI'AILED SI'A-I'EMLNI- 0￿ Tr'INA.NCIAL ACI'IVII'lbS FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 INCOME AND ENDOWMEwrs Donation5 and legacl¢$ WFO Scheme INon Gift Aid) WFO Sch¢tn¢ {Gift Aid) Tax Tccovcrcd Opcn plalc Givc a8 you tarn offcring Sunday T¢as atld Coffccs r)onalion5- Other Numwc and Messy play income Shopptng Services including Donaiions TncoTnc frtrm Church of Scotland Indowment FuTLd Carc and Fclloivship Church bookleE and ¢al#nders Men's Club ChurLh TV System Cadder Singers First Monday Life and Woik FabTi¢ Income Guild Income 1,815 91.317 20.000 5,66g 1.248 1,730 9,749 969 5,901 IIM,911 22,116 6,363 1,056 1,56A 3,600 4.286 4,848 1,299 947 402 730 1.2911 .176 100 621 591 218 336 5,475 5,794 578 295 336 6.742 4.924 165.533 155,467 Other tr#ding 4ctivitie5 Usc of Prcmisc5 14,816 8,862 Investment Income Deposil accounl inkresl liicomc from lisicd invesrmc111s 3,186 446 1,330 1.704 3.632 3.034 Charltgble #¢tivities Wcddings and buner21s Colycc Shop Incomc Shop illCOTne 250 51.096 5,158 575 37,625 5.194 43.394 Total Incoming resource5 240,485 210.757 EXPETrIDITURE Charitable actlvitirs Wages Carried forward 24,154 24.154 21,339 21,339 This pagc does not foiin part of the siatuiory financial si2iements Pagc 23 CADDER PAIUSH CHURCH OF SCOTLIND Dbl'AILEDSI'AI'LMEN'fob ￿l￿AlL CIALACI'IVITIES FOR THE YEAREf4DEDJI DLCEMBER 2024 2024 2023 Charitable actlvltl¢$ Brought fonvxrd Pensions Opcning stock Coffcc Shop and Shop purchas0> Closing $tock Cotfw Shop ¢lcaning CotTee Shop repairs Coffee Sliop sundnes Gsving to Cjrow Prebytery Du¢5 Travel expenses Pulpii and oi'gan supply Water. Raies a*d Insurance Heat and Light Council laK- llianse Minister's tclcphone Telcphorte Clearting ¢0515 Pvsiage #n(J staiionery Advenising Repai]s and Maintenance- Man5C Repairs and Maintenance- South I lall R¢paI￿ and Mainienance- North Hall Repaxrs and Maini¢nance- Church Alami Sysiem (h¥dn piano Maini¢nancL Life an(1 Work Ma¥axinL' Nurtt2rc 2nd Mcs5y play cxp¢nsc5 Csuild txpettses Ca(Jd¢T Singers Mcn'5 Club Othcr expcnscs Subscripiioll5 Donation Shopping services Carc and Fellowship Fi￿( Monday Dcpreciation Ind¥y¥yidcni EKamin¢r'b fee Sundry cxpcnse5 Bank charges Coffc¢ shop th)naiithns 24,154 369 73$ 24,882 19117) 4.737 926 1,170 79,033 8,678 960 1.140 8,911 17,660 3.676 360 21,339 917 862 15.440 17351 5,017 997 1.432 83.620 4,933 1.220 l.l54 8.941 9,183 3.592 360 543 6,382 1.395 140 1.4Q5 3.973 752 2,724 5.399 1,463 336 892 6.105 686 714 1228 1,032 564 5,862 1.359 521 10,178 1,601 5,579 1,868 7,122 6,345 4,036 616 336 4,053 5.895 250 589 2,184 4,¥31 717 330 11,65S 1,764 392 325 21N) 241.750 213,526 Total Te50urcc8 expendeil 241,750 213,526 Net expendtture b¢forc glin5 and1055C5 {1.265) (2,7691 RL'allsLYt rciwni5ed gv45ns 1055es Carricd forward (1,265) (2.7691 This page does noi fonii part of the 51aWtoiy financial statctncn15 Pa8c 24 CADDER PARISH CHURCH OF SCOTLAND DL'fAILED sfATLMENI' OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED31 L)LCEMBER 2024 2024 2023 Reali5ed recognl$ed g&lns gmd los$¢s Brought fotlV2rd RealigEd gait@{Ios5e5} on fixed a5sel inve51ments {1,265) 7,836 12.7691 6.127 Net income 6,571 3.358 This page does not fomi part of the staiutory financial slatcmcn15 Page 25